The Barreut Manulacturing Company's costing system has two direct-cost categories, diroct materials and direct manutacturing labor: Manufacturing overhead (both variable and fixed) is allocated to products on the basis of standard direct manufacturing labor-hours (DMU.H). At the beginning of 2020, Barretf adopted the folowing standards for its marufacturing costa: Click to viaw the standards:) (Click to view additional information.) Read the reguirements. Requirement 1. Prepare a schedule of total standard marufacturing costs for the 8,200 output units in January 2020. Data table The denominator level for total manufacturing overhead per month in 2020 is 42,000 direct manufacturing labor-hours. Barrett's budget for January 2020 was based on this denominator level. The records for January indicated the following: Rerquirements 1. Prepare a schedule of total standard manufacturing costs for the 8,200 output units in January 2020. 2. For the month of January 2020 , compute the following variances, indicating whether each is favorable (F) or unfavorable (U) : a. Direct materials price variance, based on purchases b. Direct materials efficiency variance c. Direct manufacturing labor price variance d. Direct manufacturing labor efficiency variance e. Total manufacturing overhead spending variance f. Variable manufacturing overhead efficiency variance g. Production-volume variance